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Erbschaftsteuer und Unternehmensbewertung


  • Diller, Markus
  • Löffler, Andreas


In der Literatur ist seit langem bekannt, wie man Ertragsteuern in die Unternehmensbewertung einzubeziehen hat. In dieser Arbeit klären wir, wie man ein Unternehmen bewertet, dessen Eigentümer eine Erbschaftund Schenkungsteuer zu leisten haben.

Suggested Citation

  • Diller, Markus & Löffler, Andreas, 2010. "Erbschaftsteuer und Unternehmensbewertung," arqus Discussion Papers in Quantitative Tax Research 96, arqus - Arbeitskreis Quantitative Steuerlehre.
  • Handle: RePEc:zbw:arqudp:96

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